Provincial Sales Tax (PST) Notice
Notice 2013-011
Issued: August 2013
Revised: December 2014
Notice to Off-Road Vehicle Owners
Provincial Sales Tax Act
Latest Revision: The revision bar ( ) identifies changes to the previous version of this notice dated
November 2014. For a summary of the changes, see Latest Revision at the end of Page 2.
This notice explains how the PST applies to off-road vehicles (ORVs), including snowmobiles,
ATVs and dirt bikes purchased or received as a gift in BC or acquired outside BC and brought
into BC.
You must pay PST on ORVs you purchase, lease or receive as a gift in BC, and ORVs you
purchase, lease or receive as a gift outside BC and bring into the province, unless a specific
exemption applies.
The PST applies regardless of whether or not the ORV is required to be registered.
If you acquire an ORV from a seller or lessor who is registered to collect PST, the seller or
lessor will collect any PST payable on the ORV.
If you acquire an ORV from another person in BC, or you acquire an ORV outside of BC and
then bring, send or receive delivery of the ORV in BC, you must self-assess or pay any PST
payable to the Insurance Corporation of British Columbia (ICBC) at the time of registration.
If you have already purchased, received as a gift or brought an ORV into BC and have not
yet paid PST, you must self-assess or pay any PST payable to ICBC at the time of registration.
For more information about PST payable on vehicles, including ORVS, and claiming exemptions
on vehicles, see Bulletin PST 308, PST on Vehicles.
Tax Rates and Payment Information
If you purchase an ORV at a private sale, you must pay PST at the rate of 12% of the purchase
price. This includes purchases you make outside BC and bring into the province, and
purchases you made previously without paying PST. In the case of ORVs from outside BC,
PST is payable on the depreciated purchase price at the time the ORV enters BC. For
information on depreciated purchase price, see PST Bulletin 308, PST on Vehicles.
If you receive an ORV as a gift from a person other than a GST registrant providing a taxable
supply, either in BC or outside BC but within Canada, you must pay PST at the rate of 12% of
the fair market value of the ORV.
If the ORV was acquired as a taxable supply from a GST registrant (e.g. ORV dealer) in BC or
outside BC but within Canada, or you bring the ORV into BC from outside Canada (regardless
of whom it was acquired from), you must pay PST at the rate of 7% of the purchase price. In
Ministry of Finance, PO Box 9442 Stn Prov Govt, Victoria BC V8W 9V4
the case of ORVs from outside BC, PST is payable on the depreciated purchase price at the
time the ORV enters BC.
If you must register the ORV, ICBC will collect the PST at the time of registration if PST has not
yet been paid. Otherwise, you must self-assess the PST payable using the Casual Remittance
Return (FIN 405) and include a copy of the bill of sale with your payment.
If you acquire an ORV from a seller or lessor who is registered to collect PST, you must pay any
PST payable to the seller or lessor.
ORVs Acquired Before April 1, 2013
PST of 12% applies to ORVs acquired at a private sale:
 in BC on or after July 1, 2010 and before April 1, 2013, and
 outside BC but within Canada and brought into BC on or after July 1, 2010 and before
April 1, 2013.
If you must register the ORV, ICBC will collect PST at the time of registration if PST has not yet
been paid. Otherwise, you must self-assess the PST payable using the Casual Remittance
Return (FIN 405) and include a copy of the bill of sale with your payment.
You may be required to pay the provincial portion of the HST on that ORV if the applicable tax
has not been paid for ORVs acquired:
 at a sale that is a taxable supply from a GST registrant (e.g. ORV dealer) outside BC but
within Canada and brought into BC on or after July 1, 2010 and before April 1, 2013, or
 brought into BC from outside Canada on or after July 1, 2010 and before April 1, 2013.
For more information, please contact us (see Further Information below).
For ORVs acquired or brought into BC before July 1, 2010, the 7% provincial sales tax (under
the Social Service Tax Act) applies. If you did not pay PST at the time of purchase or bringing it
into BC, you must self-assess the tax payable using the Casual Remittance Return (FIN 405)
and include a copy of the bill of sale with your payment. You will not be required to pay the PST
at the time of registration.
Further Information
If you have any questions, please call us toll free at 1 877 388-4440 or email your questions
to CTBTaxQuestions@gov.bc.ca
You can also find information on our website at gov.bc.ca/pst
The information in this notice is for your convenience and guidance and is not a replacement
for the legislation. You can access the legislation and regulations on our website under
Publications.
Latest Revision
December 2014
 Provided a reference for more information about the depreciated purchase price
Notice to Off-Road Vehicle Owners
Page 2 of 5
Frequently Asked Questions
Documentation Required to Prove Payment of Tax on ORVs
If you purchased the ORV in BC, brought it into BC, or received an ORV as a gift, on or after
July 1, 2010 and did not pay tax, you will be required to pay the applicable sales tax at the time of
registration, unless a specific exemption applies. Similar to other vehicles, ICBC will collect any
tax owing at the time of registration.
What am I required to provide to the ICBC agent as evidence I paid tax on my ORV?
The following outlines what documentation to provide to the ICBC agent at the time of registration
as proof tax was paid on the ORV. The Ministry recommends owners of ORVs
keep their documents for five years for audit purposes.
Purchased at a private
sale
Purchased in BC or brought into BC
July 1, 2010 - March 31, 2013
• Documents from the Ministry of
Finance confirming tax paid.
• If you did not keep these
documents, then you or your
broker can follow up with the
ministry to confirm you
self-assessed tax.
Purchased from an
HST/GST registrant (i.e.
motor vehicle dealer)
On or after April 1, 2013
• Documents from the Ministry
of Finance confirming BC PST
paid.
If you did not keep these
documents, then you or your
broker can follow up with the
ministry to confirm you
self-assessed tax.
• Bill of sale from a BC PST
registered seller (that is not a GST
registrant) showing BC PST paid.
Purchased in BC or brought into BC
July 1, 2010 - March 31, 2013
On or after April 1, 2013
• Bill of sale from seller showing • Bill of sale from seller showing BC
PST paid, or
HST paid, or
• If you are unable to get a copy of
• If you are unable to get a copy
the bill of sale from the dealership
of the bill of sale from the
(i.e. the dealership is out of
dealership (i.e. the dealership is
business), you will be required to
out of business), you will be
provide a notarized statement
required to provide a notarized
about the purchase, including
statement about the purchase,
whom you purchased the ORV
including whom you purchased
from and the payment of tax.
the ORV from and the payment
of tax.
Please note: For ORVs purchased
on or after November 17, 2014, a
notarized statement will not be
accepted.
Brought into BC from
outside Canada
July 1, 2010 - March 31, 2013
On or after April 1, 2013
• Record of payment of HST to
• Record of payment of PST to
Canada Border Services
CBSA or a copy of the import
Agency (CBSA) or a copy of the
document indicating payment of
import document indicating
tax.
payment of tax.
Notice to Off-Road Vehicle Owners
Page 3 of 5
Example 1
You purchased an ORV in October 2013 from a dealership in BC and paid PST at the time
of purchase. When you register your ORV, you will not be required to pay PST provided you
present your bill of sale to the ICBC broker.
Example 2
You purchased an ORV in Washington State and brought it into BC in December 2013. You
paid the PST to CBSA. When you register your ORV, you will not be required to pay PST if
you provide documentation indicating you paid PST at the time of importation.
What if I do not have proof of payment of tax?
ICBC has the authority to refuse to register your ORV if taxes under the Excise Tax Act
(Canada), Consumption Tax Rebate and Transition Act or the Provincial Sales Tax Act have not
been paid. To register your ORV, you will need to provide proof of payment of tax or pay sales
tax to ICBC. If you purchased your ORV, were gifted the ORV or brought it into BC on or after
July 1, 2010, this will apply to you.
If you do not provide any documentation related to the ORV, you will be required to pay PST at
the rate of 12% when you register it.
Example 1
You purchased an ORV from a dealership in Alberta, paying the GST at the time of purchase.
In September 2014, you bring it into BC, without self-assessing the PST. At the time of
registration, you will be required to pay PST at a rate of 7%.
Example 2
You purchased an ORV at a private sale in BC in May 2012 and did not self-assess tax to the
Ministry of Finance on the purchase. As you did not self-assess tax, you will be required to pay
PST at the rate of 12% at the time of registration.
What if I received my ORV as a gift?
If you received an ORV as a gift in BC, or you receive an ORV as a gift from outside BC and
bring or send the ORV into the province, you must pay PST on the fair market value of the ORV,
unless a specific exemption applies. For information on vehicle exemptions, including ORVs,
see Bulletin PST 308, PST on Vehicles.
How would tax be calculated on my ORV at the time of registration?
Tax is calculated based on the purchase price of the ORV, or in the case of an ORV received as
a gift, the fair market value of the ORV. When you register your ORV, you will be required to
declare the purchase price you paid for the ORV, or the fair market value of the ORV if received
as a gift, on the vehicle transfer form. If the ORV was purchased and brought into BC from
another jurisdiction within Canada, the tax is calculated based on the depreciated purchase
price at the time the ORV entered BC.
Notice to Off-Road Vehicle Owners
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Does the Ministry of Finance review transactions?
As with all vehicle transactions on which PST is owing, the ministry routinely reviews transfers
of ORVs to ensure tax is paid as required. In doing so, the ministry may require information to
support the purchase price you declare.
If you are unable to support the purchase price or fair market value claimed, you may be
assessed additional PST on the ORV.
Notice to Off-Road Vehicle Owners
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